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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Aplikasi Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosiohumaniora Kodepena (JSK) Devotion: Journal of Research and Community Service International Journal of Trends in Accounting Research Proceedings of International Conference on Multidiciplinary Research Jurnal ABDIMAS Budi Darma Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Trends in Accounting Research Riset Akuntansi dan Keuangan Indonesia JIMEKA
Lilis Maryasih, Lilis
Fakultas Ekonomi, Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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The Effect of Tax Incentives, Trust in Tax Authorities, And Fiscus Services Quality on Msme Taxpayer Compliance During Covid- 19 Pandemic Ayu Khairunnisa; Lilis Maryasih; Nuraini A
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5473

Abstract

This study aimed at testing the influence of tax incentive, trust on tax authority, and fiscus service quality on micro, small, and medium enteprises (MSME) tax payer compliance during the covid-19 pandemic. This study also examined the differences in the compliance of MSME taxpayers who take advantage of incentives with MSME taxpayers who do not take advantage of tax incentives. By using the probability sampling technique, 394 MSME were selected from 26,019 population of MSME registered in Aceh Regional Office of Directorate General of Taxation as the sample of this study. The results revealed that tax incentives, trust on tax authority, and fiscus service quality have positive and significant influence on SMSE tax payer compliance during the covid-19 pandemic. The result also imply that 71.2% MSME tax payer compliance covid-19 pandemic in Aceh Province was influenced by tax incentives, trust on tax authority, and fiscus service quality. While 28.8% SMSE tax payer compliance with the covid-19 pandemic in Aceh Province was determined by other factors out of this study.
Co-Authors aliamin aliamin Alistraja Dison Silalahi Aminuyati Ayu Khairunnisa Azhar Maksum Bastari Bastari Bastari Bastari, Bastari Fauziah Aida Fitri Jamiul khasanah Maksalmina Muammar Khadafi Muhammad Arfan Muhammad Syafril Nasution Muhammad Zaki Gemala Muhammad Zaki Gemala, Muhammad Zaki Mulia Saputra Nabilah, Putri Nanda Sari Nita Erika Ariani Nuraini A Putri Nabilah Sahputra, Rian Sari, Nanda shara, yuni Syukriy Abdullah Syukriy Abdullah Tarmizi Gadeng Teuku Maimun Azhari Trie Nadilla